2016 chart of accounts for new township fiscal officers ... chart of accounts...– special revenue...
TRANSCRIPT
12/11/2015
1
Chart of Accounts for Townships
Presented by:
Christopher S. McKee
LGS Assistant Project Manager
Justin W. Sloan
LGS Project Accountant
Course Objectives
• Explain account codes and how they are created
Numeric Account Code –Parts
– Fund
– Receipt - for revenues
– Program - for expenditures
– Object - for expenditures
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Fund
• Each fund is assigned a unique fund number, based on the fund type.– General Fund is 1000– Special Revenue Funds are from 2001-2999– Debt Service Funds are From 3001-3999– Capital Projects are from 4001-4949– Permanent Funds are from 4951-4999– Enterprise Funds are from 5001-5999– Internal Service Funds are from 6001-6999– Fiduciary Funds are from 9001-9999
• Includes Agency, Investment Trusts, and Private Purpose Trusts.
Revenue
• Each Twp. revenue source is assigned a unique 3 digit code based on the type of revenue
• Revenue Types– 100s – Property and Other Local Taxes– 200s – Charges for Services– 300s – Licenses, Permits and Fees– 400s – Fines and Forfeitures– 500s – Intergovernmental Receipts– 600s – Special Assessments– 700s – Earnings on Investments– 800s – Miscellaneous Revenue– 900s – Other Financing Sources
Revenue Examples
• Liquor Permit Fees– 1000 533
• 1000 – General Fund
• 533 – Liquor Permit Fees (Intergovernmental Receipts)
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Revenue Examples
• Sale of Cemetery Lots– 2041 804
• 2041 – Cemetery Fund
• 804 – Sale of Lots (Miscellaneous Revenue)
Revenue Examples
• Homestead & Rollback– 1000 535
• 1000 – General Fund
• 535 – Property Tax Allocation
Revenue Examples
• Oil and Gas Leases– 1000 802
• 1000 – General Fund
• 802 – Rentals and Leases
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Program
• Program relates to the service that is being provided. Examples for Twp’s are Administration, Police Protection, Lighting, Cemeteries, and Parks and Recreation.
Programs
• Each program relates to a specific function of government. Examples of functions for Townships are General Government, Public Safety, Health, Human Services, and Conservation-Recreation.
Programs
• Each program is assigned a unique 3 digit number, based on the function.– 100s – General Government– 200s – Public Safety– 300s – Public Works– 400s – Health– 500s – Human Services– 600s – Conservation-Recreation– 710 – Miscellaneous– 760 – Capital Outlay– 800s – Debt Service– 900s – Other Financing Uses
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Objects
• Each Object is assigned a unique 3 digit code based on the expense incurred.– 100s – Salaries
– 200s – Employee Fringe Benefits
– 300s – Purchased Services
– 400s – Supplies and Materials
– 500s – Other
– 700s – Capital Outlay
– 800s – Debt Service
– 900s – Other Financing Uses
Expenditure Examples
• Healthcare Reimbursement– XXXX XXX 228
• XXXX – XXXX Fund
• XXX – XXXXXXX Program
• 228 – Healthcare Reimbursement
Expenditure Examples
• Fiscal Officer’s Salary– 1000 110 121
• 1000 – General Fund
• 110 – General Government – Administrative
• 121 – Salary-Fiscal Officer
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Expenditure Examples
• Purchase of tools to work on road equipment - 2021 330 430
• 2021 – Gasoline Tax Fund
• 330 – Highways
• 430 – Small Tools and Minor Equipment
QUESTIONS?
Example #1
• The general fund is transferring $5,000 to the cemetery fund.
• The general fund will show an expenditure and the cemetery fund will show a receipt.
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Example #2
• Your township has a note outstanding from the construction of a new administrative building. The next payment is due in July.
• The payment due is $16,150, which is $15,000 principal and $1,150 interest.
• This will be paid from the debt service fund.
Example #3
• Your township is going to re-paint the town hall.
• It will cost $5,000.
• You will pay this from the general fund.
Example #4• You get your monthly bank statement
which shows interest earned for the month of $10.
• You have the following funds with these balances:
General $500
Cemetery 100
Motor Vehicle License 200
Gasoline Tax 200
$1,000
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Answer #1
– General Fund• Fund number = 1000• Program code = 910• Object code = 910
– Cemetery Fund• Fund number = 2041• Receipt code = 931
Answer #2
• Principal• Fund number = 3101• Program code = 820• Object code = 820
– Interest• Fund number = 3101• Program code = 830• Object code = 830
Answer #3
• Township - General Fund• Fund number = 1000
• Program code = 760
• Object code = 323
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Answer #4– Motor Vehicle License and Gasoline Tax
MUST receive their share of interest
General $500 50%
Cemetery 100 10%
Motor Vehicle License 200 20%
Gasoline Tax 200 20%
$1,000
– General Fund $6 - MVL $2
• Fund number = 1000 Fund number = 2011
• Receipt code = 701 Receipt code = 701
– Gas Tax Fund $2
• Fund number = 2021
• Receipt code = 701
Local Government Services88 East Broad Street
Columbus, Ohio 43215
Christopher S. McKee
Presenter Phone: (800) 345-2519Presenter Fax: (877) 809-0167
E-mail: [email protected]
Justin W. Sloan
Presenter Phone: (800) 345-2519Presenter Fax: (866)382-0014
E-mail: [email protected]
88 East Broad StreetColumbus, Ohio 43215
Phone: (800) 282-0370 Fax: (614) 466-4490
E-mail: [email protected]
www.ohioauditor.gov
TOWNSHIP SAMPLE NUMERIC AND ALPHANUMERIC FUND
AND ACCOUNT CODES
TABLE OF CONTENTS
SAMPLE NUMERIC CODES
Numeric Fund Codes..................................................................................... IV – 1 Numeric Revenue Codes............................................................................... IV – 3 Definitions for Numeric Revenue Codes...................................................... IV – 6 Numeric Program Codes............................................................................... IV – 10 Numeric Object Codes.................................................................................. IV – 12 Definitions for Numeric Object Codes......................................................... IV – 17
SAMPLE ALPHANUMERIC CODES
Alphanumeric Funds.................................................................................... IV – 25 Alphanumeric Receipt Accounts................................................................. IV – 29 Alphanumeric Appropriation Accounts....................................................... IV – 48
SAMPLE NUMERIC CODES Numeric Fund Codes
IV-1
GOVERNMENTAL FUNDS
Fund Number
Fund Name
Program Default
1000
General
defined by user
SPECIAL REVENUE
2011
Motor Vehicle License Tax
330
2021
Gasoline Tax
330
2031
Road and Bridge
330
2041-2069
Cemetery
410
2071-2079
Garbage and Waste Disposal District
320
2081-2109
Police District
210
2111-2139
Fire District
220
2141-2169
Road District
330
2171-2179
Park Levy
610
2181-2189
Zoning
130
2191-2219
Special Levy
defined by user
2221
Drug Law Enforcement
210
2231
Permissive Motor Vehicle License Tax
330
2241
Permissive Sales Tax
defined by user
2251
Federal Law Enforcement
210
2261
Law Enforcement Trust
210
2271
Enforcement and Education
210
2281-2289
Fire and Rescue, Ambulance and Emergency Medical Services
230
2291-2339
Underground Storage Tank
430
2401-2599
Special Assessment
defined by user
2901-2999
Miscellaneous Special Revenue
defined by user
SAMPLE NUMERIC CODES Numeric Fund Codes
IV-2
Fund Number
Fund Name
Program Default
DEBT SERVICE
3101-3199
General (Bond)(Note) Retirement
810, 820, 830
3201-3299
Sinking
810, 830
3301-3399
Special Assessment
810, 820, 830
3901-3999
Miscellaneous Debt Service
810, 820, 830
CAPITAL PROJECTS
4101-4199
Bond
760
4301-4399
Permanent Improvement
760
4401-4499
Public Works Commission Project - Issue 2
760
4501-4599
Special Assessment
760
4901-4949
Miscellaneous Capital Projects
760
PERMANENT FUNDS
4951-4999
Permanent
defined by user
PROPRIETARY FUNDS
5001-5999
Enterprise
defined by user
6001-6999
Internal Service
defined by user
FIDUCIARY FUNDS
(only if being held for another government)
9001-9249
Agency
defined by user
9501-9749
Investment Trust
defined by user
9751-9999
Private-Purpose Trust
defined by user
SAMPLE NUMERIC CODES Numeric Revenue Codes
IV-3
Revenue Financial Report
Code Revenue Account Title Caption Title
Property and Other Local Taxes
101
General Property Tax - Real Estate
102
Tangible Personal Property Tax
103
Permissive Sales Tax Property and Other Local
104
Permissive Motor Vehicle License (MVL) Tax - Township Levied
Taxes
199
Other - Local Taxes
Charges for Services
201
Contracts for Fire Services
202
Contracts for Emergency Medical Services Charges for Services
203
Contracts for Police Protection
299
Other - Charges for Services
Licenses, Permits and Fees
301
Licenses and Permits
302
Fees Licenses, Permits and Fees
303 Cable Franchise Fees
399
Other - Licenses, Permits and Fees
Fines and Forfeitures
401
Fines Fines and Forfeitures
402
Forfeitures
403
Penalties Fines and Forfeitures
499
Other - Fines and Forfeitures
SAMPLE NUMERIC CODES Numeric Revenue Codes
IV-4
Revenue Financial Report Code Revenue Account Title Caption Title
Intergovernmental
511
Federal Funds
512
Proceeds from Federal Law Enforcement Agencies
519
Other - Federal Receipts
531
Estate Tax
532
Local Government Distribution
533
Liquor Permit Fees
534
Cigarette License Fees
535
Property Tax Allocation Intergovernmental
536
Motor Vehicle License Tax - State Levied
537
Gasoline Tax
538
Local Public Works Commission
539
Other - State Receipts
591
Intergovernmental Receipts (Non-State and Non-Federal)
592
Motor Vehicle License Tax - County Levied
599
Other - Other Intergovernmental
Special Assessments
601
Special Assessments Special Assessments
699
Other - Special Assessments Special Assessments
Earnings on Investments
701
Interest
799
Other - Earnings on Investments
SAMPLE NUMERIC CODES Numeric Revenue Codes
IV-5
Revenue Financial Report Code Revenue Account Title Caption Title
Miscellaneous
801
Gifts and Donations
802
Rentals and Leases
803
Contributions Miscellaneous
804
Sale of Cemetery Lots
805
Other Local Grants (not from another government)
806
Proceeds - Sale of Forfeited Property and Seized Contraband
807
Payments in Lieu of Taxes
810
Capital Contributions
820
Contributions to a Permanent Fund
891
Other - Miscellaneous Operating
892
Other - Miscellaneous Non-Operating
Other Financing Sources
911
Sale of Bonds
912
Premium and Accrued Interest - Bonds Other Financing Sources
919
Other - Sale of Bonds
921
Sale of Notes
922
Premium and Accrued Interest - Notes
929
Other - Sale of Notes
931
Transfers - In
941
Advances - In
951
Sale of Fixed Assets Other Financing Sources
971
Other Debt Proceeds
981
Special Items
982
Extraordinary Items
999
Other - Other Financing Sources
SAMPLE NUMERIC CODES Definitions for Numeric Revenue Codes
IV-6
Revenue
Code Revenue Source Description
Property and Other Local Taxes
101
General Property Tax - Real Estate
Semi-annual tax settlement from county auditor, including deductions.
102
Tangible Personal Property Tax Semi-annual tax settlement from county auditor, including
deductions.
103 Permissive Sales Tax Sales tax levied by townships on hotel and motel lodging. Section
505.56, Revised Code.
104 Permissive Motor Vehicle License (MVL) Tax - Township Levied
Distribution of township levied permissive motor vehicle license tax from county auditor.
199
Other - Local Taxes Receipt of any other taxes not described in revenue codes 101-104.
Charges for Services
201
Contracts for Fire Services Receipts derived from furnishing fire protection services to other
political subdivisions.
202 Contracts for Emergency Medical Services
Receipts derived from furnishing emergency medical services to other political subdivisions.
203
Contracts for Police Protection Receipts derived from furnishing police services to other political
subdivisions.
299 Other - Charges for Services Receipts derived from furnishing services to other political
subdivisions not described in revenue codes 201-203.
Licenses, Permits and Fees
301
Licenses and Permits Receipts from the issuance of all local licenses and permits.
302
Fees Constables’, zoning, cemetery and other fees assessed by township.
303
Cable Franchise Fees Revenue derived from cable franchise fees.
399
Other - Licenses, Permits and Fees
Receipt of any other licenses, permits and fees not described in revenue codes 301-302.
SAMPLE NUMERIC CODES Definitions for Numeric Revenue Codes
IV-7
Fines and Forfeitures
401
Fines Income from fines for parking, uniform traffic violations and zoning
regulations. Sections 505.17, 4513.35, and 519.99, Revised Code; fines levied against trustees for failure to perform their duties as enumerated in sections 517.06 and 517.11, Revised Code. Fines levied against convicted drug offenders.
402
Forfeitures Forfeitures of contractor’s performance bonds.
403
Penalties Receipts from the imposition of penalties.
499
Other - Fines and Forfeitures Receipt of any other fines and forfeitures not described in revenue
codes 401-403.
Intergovernmental
511
Federal Funds Moneys received from Federal government for flood damage and
flood control.
512 Proceeds from Federal Law Enforcement Agencies
Proceeds from Federal law enforcement agencies.
519
Other - Federal Receipts Receipt of any other intergovernmental receipts not described in
revenue codes 511-512.
531 Estate Tax Semi-annual tax settlement from county auditor, including
deductions.
532 Local Government Distribution Monthly distribution of sales tax and financial institution tax, from
county auditor.
533 Liquor Permit Fees Distribution of liquor permit fees from the State of Ohio.
534
Cigarette License Fees Annual settlement from county auditor, including deductions.
535
Property Tax Allocation Money provided by the State as a reimbursement for statutory tax
credits and reductions granted to real and personal property taxpayers to include 10% and 2.5% Rollback. Homestead Exemption. $10,000 Personal Property Tax Exemption. Utility Deregulation (electric and natural gas). Property Tax Replacement (kilowatt per hour and natural gaas consumption taxes). Excess Distribution of Utility Deregulaton Taxes. Tangible Personal Property Tax Loss and Other Property Tax Allocations.
536
Motor Vehicle License Tax -State Levied
Distribution of motor vehicle license tax from county auditor.
537
Gasoline Tax Monthly distribution of gasoline excise tax from the county auditor.
538
Local Public Works Commission
Grants from the Ohio Public Works Commission (also known as Issue II bond proceeds).
SAMPLE NUMERIC CODES Definitions for Numeric Revenue Codes
IV-8
539
Other - State Receipts Receipts of any other state grants not described in revenue codes
531-538.
591 Intergovernmental Receipts (Non-State and Non-Federal)
Receipts from governmental entities other than the Federal or State government.
592
Motor Vehicle License Tax - County Levied
Distribution of motor vehicle license tax from county auditor.
599
Other - Other Intergovernmental
Receipts from any other governmental entities not described in revenue codes 591-592.
Special Assessments
601
Special Assessments Semi-annual tax settlement from county auditor.
699
Other - Special Assessments Special assessments receipts not included in revenue code 601.
Earnings on Investments
701
Interest Interest income received from deposits and investments.
799
Other - Earnings on Investments
Other income received from deposits and investments not included in revenue code 701.
Miscellaneous
801
Gifts and Donations Gifts and donations to board of trustees not specified for a particular
purpose. Money, securities or property whose use is limited to the care of a particular cemetery burial plot or general improvement of the cemetery. Stocks should be assigned market value at time of receipt and carried on records at said value.
802
Rentals and Leases Income received from rental or lease of township-owned facilities,
school and ministerial lands.
803 Contributions Contributions for repair and maintenance of township roads by
county commissions. Section 5535.08, Revised Code.
804 Sale of Cemetery Lots Income derived from the sale of cemetery lots. Section 517.07,
Revised Code.
805 Other Local Grants (not from another government)
Grants from local non-profit organizations.
806
Proceeds - Sale of Forfeited Property and Seized
Contraband
Receipts from the sale of property seized from or forfeited by convicted drug offenders.
SAMPLE NUMERIC CODES Definitions for Numeric Revenue Codes
IV-9
807 Payments in Lieu of Taxes Payment by a property owner not subject to a property tax to compensate government for not being required to pay the tax.
810
Capital Contributions Contributions of cash from individuals, other funds or other
governments whose use is restricted to capital acquisition or construction.
820
Contributions to a Permanent Fund
A contribution to support a program of the reporting government through the use of the interest earned on the contribution. The original contribution must be maintained intact and may not be spent.
891
Other - Miscellaneous Operating
Receipt of any other operating revenue not described in revenue codes 801-806.
892
Other - Miscellaneous Non-Operating
Receipt of any other non-operating revenue not described in revenue codes 801-806.
Other Financing Sources
911
Sale of Bonds Proceeds from the sale of bonds.
912
Premium and Accrued Interest - Bonds
Premium and accrued interest from the sale of bonds.
919
Other - Sale of Bonds Receipts from any other sale of bonds not described in revenue codes
911-912.
921 Sale of Notes Proceeds from the sale of anticipatory notes.
922
Premium and Accrued Interest - Notes
Premium and accrued interest from the sale of notes.
929
Other - Sale of Notes Receipts from any other sale of notes not described in revenues
codes 921-922.
931 Transfers – In Transfers into this fund, from other funds, identifying each fund
source.
941 Advances – In Receipts temporarily allocated to fund for cash flow purposes with
the intent that the money will be repaid.
951 Sale of Fixed Assets Income derived from the sale of township property, buildings,
equipment, vehicles and other fixed assets.
971 Other Debt Proceeds Receipts from the proceeds of any other debt.
981
Special Item Significant transactions or other events within the control of
management that are either unusual in nature or infrequent in occurrence.
982
Extraordinary Item Significant transactions or other events that are both unusual in
nature and infrequent in occurrence.
999 Other - Other Financing Sources
Receipts not otherwise described in revenue codes 911-982.
SAMPLE NUMERIC CODES Numeric Program Codes
IV-10
Program Financial Report Code Program Name Caption Title
General Government
110
Administrative
120
Townhalls, Memorial Buildings and Grounds General Government
130
Zoning
190
Other
Public Safety
210
Police Protection
220
Fire Protection Public Safety
230
Emergency Medical Services
240
Civil Defense
290
Other
Public Works
310
Lighting
320
Sanitary Dump Public Works
330
Highways
390
Other
Health
410
Cemeteries
420
Health Districts Health
430
Underground Storage Tanks
490
Other
SAMPLE NUMERIC CODES Numeric Program Codes
IV-11
Human Services
510
Human Services Human Services
590
Other
Conservation - Recreation
610
Parks and Recreation Conservation - Recreation
690
Other
710
Other Other
760
Capital Outlay Capital Outlay
Debt Service
810
Bond Principal Payment
820
Note Principal Payment Debt Service
830
Interest
840
Fiscal Charges
850
Discount on Debt
890 Other - Debt Service
Other Financing Uses
910
Transfers
920
Advances Other Financing Uses
930
Contingencies
990
Other Financing Uses
SAMPLE NUMERIC CODES Numeric Object Codes
IV-12
Object
Codes
Object Codes
Direct Charges Posted?
100
Salaries
Yes
110
Salaries - Trustees’ Office
Yes
111
Salaries - Trustees
Yes
112
Salaries - Trustees’ Staff
Yes
119
Other - Salaries - Trustees’ Office
Yes
120
Salaries – Township Fiscal Officer’s Office
Yes
121
Salary - Township Fiscal Officer
Yes
122
Salaries - Township Fiscal Officer’s Staff
Yes
129
Other - Salaries - Township Fiscal Officer’s Office
Yes
130
Salaries - Administrator’s Office
Yes
131
Salary - Administrator
Yes
132
Salaries - Administrator’s Staff
Yes
139
Other - Salaries - Administrator’s Office
Yes
140
Salaries - Legal Counsel’s Office
Yes
141
Salary - Legal Counsel
Yes
142
Salaries - Legal Counsel’s Staff
Yes
149
Other - Salaries - Legal Counsel’s Office
Yes
150
Compensation of Board and Commission Members
Yes
190
Other - Salaries
Yes
SAMPLE NUMERIC CODES Numeric Object Codes
IV-13
Employee Fringe Benefits
Employer’s Retirement Contributions
211
Ohio Public Employees Retirement System
Yes
212
Social Security
Yes
213
Medicare
Yes
214
Volunteer Firemen’s Dependents Fund
Yes
215
Ohio Police and Fire Pension Fund
Yes
219
Other - Employer’s Retirement Contributions
Yes
220
Insurance Benefits
No
221
Medical/Hospitalization
No
222
Life Insurance
No
223
Dental Insurance
No
228 Health Care Reimbursement Yes
224 Vision Insurance
No
229
Other - Insurance Benefits
No
230
Workers’ Compensation
Yes
240
Unemployment Compensation
Yes
250
Employee Reimbursements
No
251
Uniform, Tool and Equipment Reimbursements
No
259
Other - Employee Reimbursements
No
290
Other - Employee Fringe Benefits
No
SAMPLE NUMERIC CODES Numeric Object Codes
IV-14
300 Purchased Services
No
310 Professional and Technical Services
No
311
Accounting and Legal Fees
No
312
Auditing Services
No
313
Uniform Accounting Network Fees
No
314
Tax Collection Fees
Yes
315
Election Expenses
Yes
316
Engineering Services
No
317
Planning Consultants
No
318
Training Services
No
319
Other - Professional and Technical Services
No
320
Property Services
No
321
Rents and Leases
No
322
Garbage and Trash Removal
No
323
Repairs and Maintenance
No
329
Other - Property Services
No
330
Travel and Meeting Expense
No
340
Communications, Printing and Advertising
No
341
Telephone
No
342
Postage
No
343
Postage Machine Rental
No
344
Printing
No
345
Advertising
No
349
Other - Communications, Printing and Advertising
No
SAMPLE NUMERIC CODES Numeric Object Codes
IV-15
350
Utilities
No
351
Electricity
No
352
Water and Sewage
No
353
Natural Gas
No
354
Heating Oil
No
355
Coal
No
359
Other - Utilities
No
360
Contracted Services
No
370
Payment to Another Political Subdivision
No
380
Insurance and Bonding
No
381
Property Insurance Premiums
No
382
Liability Insurance Premiums
No
383
Fidelity Bond Premiums
No
389
Other - Insurance and Bonding
No
390
Other - Purchased Services
No
400
Supplies and Materials
No
410
Office Supplies
No
420
Operating Supplies
No
430
Small Tools and Minor Equipment
No
490
Other - Supplies and Materials
No
500
Other
No
510
Dues and Fees
No
519
Other - Dues and Fees
No
520
Compensation and Damages
No
SAMPLE NUMERIC CODES Numeric Object Codes
IV-16
590
Other Expenses
No
591
Contributions to Other Organizations
No
599
Other - Other Expenses
No
700
Capital Outlay 760
No
710
Land 760
No
720
Buildings 760
No
730
Improvement of Sites 760
No
740
Machinery, Equipment and Furniture 760
No
750
Motor Vehicles 760
No
790
Other - Capital Outlay 760
No
Debt Service
810
Principal Payments - Bonds 810
No
820
Principal Payments - Notes 820
No
830
Interest Payments 830
No
840
Fiscal Charges 840
No
850
Discount on Debt
850 No
890
Other - Debt Service 890
No
Other Financing Uses
910
Transfers - Out 910
Yes
920
Advances - Out 920
Yes
930
Contingencies 930
No
990
Other - Other Financing Uses 990
No
Direct Charges Posted? Yes indicates that an expenditure may be charged directly to this account. The user is not required to establish a purchase order or a blanket certificate before charging expenditures to this account. No indicates that a direct charge is not permitted to this account. A purchase order or a blanket certificate must be first established before expenditures can be charged to this account.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-17
Object
Code Expenditure Object Description
100 Salaries Salaries or wages paid to all persons employed by the
township. Summary object code for Salaries. Comprises detail object codes 110-190.
110
Salaries - Trustees’ Office Sub-summary object code for Salaries - Trustees’ Office.
Comprises detail object codes 111-119.
111 Salaries - Trustees Compensation paid to trustees, section 505.24, Revised Code.
112
Salaries - Trustees’ Staff Compensation paid to trustees’ staff.
119
Other - Salaries - Trustees’ Office
Other type of compensation paid to the trustees not included in codes 111-112.
120
Salaries - Township Fiscal Officer’s Office
Sub-summary object code for Salaries - Township Fiscal Officer’s Office. Comprises detail object codes 121-129.
121
Salary - Township Fiscal Officer
Compensation paid to the township fiscal officer. Section 507.09, Revised Code.
122
Salaries - Township Fiscal Officer’s Staff
Compensation paid to township fiscal officer’s staff.
129
Other - Salaries - Township Fiscal Officer’s Office
Other type of compensation paid to the township fiscal officer not included in object codes 121-122.
130
Salaries - Administrator’s Office
Sub-summary object code for Salaries - Administrator’s Office. Comprises detail object codes 131-139.
131
Salary - Administrator Compensation paid to the township administrator.
132
Salaries - Administrator’s Staff Compensation paid to administrator’s staff.
139
Other - Salaries - Administrator’s Office
Other type of compensation paid to the Administrator not included in object codes 131-132.
140
Salaries - Legal Counsel’s Office
Sub-summary object code for Salaries - Legal Counsel’s Office. Comprises object codes 141-149.
141
Salary - Legal Counsel Salary and fees paid the township legal counsel. Section
309.09, Revised Code.
142 Salaries - Legal Counsel’s Staff Compensation paid to legal counsel’s staff.
149
Other - Salaries - Legal Counsel’s Office
Other type of compensation paid to the Legal Counsel not included in object codes 141-142.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-18
150
Compensation of Board and Commission Members
Compensation paid to members of township boards and commissions.
190
Other - Salaries Compensation paid to all township employees not included in
object codes 110-150.
Employee Fringe Benefits
Employers Retirement Contributions
211
Ohio Public Employees Retirement System
Township’s share of retirement contributions, payable to the Ohio Public Employees Retirement System.
212
Social Security Township’s share of retirement contributions, payable to the
Social Security Administration for Social Security.
213 Medicare Township’s share of retirement contributions, payable to the
Social Security Administration for Medicare.
214 Volunteer Firemen’s Dependents Fund
Township’s share of retirement contributions, payable to the Volunteer Firemen’s Dependents Fund.
215
Ohio Police and Fire Pension Fund
Township’s share of retirement contributions, payable to the Ohio Police and Fire Pension Fund.
219
Other - Employer’s Retirement Contributions
Township’s share of other retirement contributions not included in object codes 211-215.
220
Insurance Benefits Township’s payments for employee insurance benefits. Sub-
summary object code for Insurance Benefits. Comprises detail object codes 221-240.
221
Medical/Hospitalization Township’s payment for employee hospitalization.
222
Life Insurance Township’s payment for employee life insurance.
223
Dental Insurance Township’s payment for employee dental insurance.
224
Vision Insurance Township’s payment for employee vision insurance.
228 Health Care Reimbursement Payment for reimbursement of health insurance premiums.
229 Other - Insurance Benefits Township’s payment for other employee insurance benefits not
included in object codes 221-224.
230 Workers’ Compensation Payments to the Ohio Bureau of Worker’s Compensation.
240
Unemployment Compensation Payments to the State for unemployment compensation.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-19
250
Employee Reimbursements Payments to township employees for uniform, tool, equipment
and other reimbursements. Sub-summary object code for Employee Reimbursements. Comprises detail object codes 251-259.
251
Uniform, Tool and Equipment Reimbursements
Payments to township employees for uniform, tool and equipment reimbursements.
259
Other - Employee Reimbursements
Payments to township employees for other reimbursements.
290
Other - Employee Fringe Benefits
Payment of other employee fringe benefits not included in objects 211-259.
300
Purchased Services Cost of services required for the administration of township
functions when procured by contract from outside sources. Summary object code for Purchased Services. Comprises detail object codes 310-390.
310
Professional and Technical Services
Cost of professional services obtained from external sources. Sub-summary object code for Professional and Technical Services. Comprises detail object codes 310-319.
311
Accounting and Legal Fees Accounting services provided by either the Auditor of State’s-
Local Governmental Services Division or by an independent professional accounting firm. Legal services provided by an external law firm.
312
Auditing Services Auditing services provided by either the Auditor of State- Audit
Division or by an independent professional accounting firm.
313 Uniform Accounting Network Fees
Participation fees paid to the Auditor of State for participation in the Uniform Accounting Network.
314
Tax Collection Fees Expenses and fees as deducted by the county auditor, county
treasurer and the state department of taxation for the collection and administration of taxes.
315
Election Expenses Election expenses deducted by the county auditor.
316
Engineering Services Architectural and engineering services.
317
Planning Consultants Expenses and fees paid for planning services.
318
Training Services Expenses and fees paid for training township officials and
staff.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-20
319
Other - Professional and Technical Services
Payment for other professional and technical services not included in objects 311-318, including fees and charges paid to financial institutions for such services as fiscal agent, trustee and safety deposit box rental.
320
Property Services Expenses related to the care and upkeep of the township’s
property. Sub-summary object code for Property Services. Comprises detail object codes 321-329.
321
Rents and Leases Cost of rents and leases of land, buildings, equipment and
machinery.
322 Garbage and Trash Removal Cost of garbage and trash pickup.
323
Repairs and Maintenance Cost of service, maintenance, repair, overhaul or rework of
owned equipment or machinery. Includes service, maintenance or repair on leased or rented equipment if such work is obtained by contracts separate from lease or rental contracts. Cost of routine maintenance and repair required to keep a facility up to a standard condition of service ability and the prevention or deterioration by the accomplishment of such work as periodic painting, tuck-pointing, exterior building cleaning, re-roofing; street, curb, and sidewalk repair; one-time emergency repair of damage to utility systems and facilities resulting from accidents or acts of God; includes custodial services by contract.
329
Other - Property Services Payment for other property services not included in objects 321-
323.
330 Travel and Meeting Expense Includes the cost of travel and transportation, and incidental
expenses, incurred for travel on official business; common carrier fares; rental of passenger -carrying vehicles; motor pool charges for passenger-carrying vehicles; mileage allowances, tools, subsistence and per diem allowances; incidental travel expenses such as baggage transfer and checking fee; communication expenses.
340
Communications, Printing and Advertising
Expenses for telephone and fax communications, printing and advertising. Sub-summary object code for Communications, Printing and Advertising. Comprises detail object codes 341-349.
341
Telephone Telephone and fax expense.
342
Postage Postage and shipping expense.
343
Postage Machine Rental Postage machine rental expense.
344
Printing Cost of contractual printing and reproduction such as work done
on printing presses, lithographing, and other duplication, photo stating, blueprinting, photographing and microfilming.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-21
345
Advertising Expenses for publication of official notes, ads, legal advertising
in newspapers and periodicals, including cost of publication of delinquent tax lists as deducted by county auditor.
349
Other - Communications, Printing and Advertising
Other communications, printing and advertising expenses not included in objects 341-345.
350
Utilities Costs of heat, light, power, water, gas or electricity purchased
from either privately owned or publicly operated utilities. Sub-summary object code for Utilities. Comprises detail object codes 351-359.
351
Electricity Costs for electricity.
352
Water and Sewage Costs for water and sewage.
353
Natural Gas Costs for natural gas.
354
Heating Oil Costs for heating oil.
355
Coal Costs for coal.
359
Other - Utilities Cost of utilities not included in object codes 351-355.
360
Contracted Services Payments made for contracted trade services.
370
Payment to Another Political Subdivision
Payments made to another political subdivision for contracted services provided to the township, such as fire protection, County Health fees, police services, emergency medical services and garbage and refuse.
380
Insurance and Bonding Cost of all insurance other than that related to personal services
(objects 220-229). Sub-summary object code for Insurance and Bonding. Comprises detail object codes 381-389.
381
Property Insurance Premiums Cost of property insurance.
382
Liability Insurance Premiums Cost of liability insurance.
383
Fidelity Bond Premiums Cost of fidelity and security bonds on officials and employees.
389
Other - Insurance and Bonding Other insurance costs not included in objects 381-383.
390
Other - Purchased Services Other purchased services not included in objects 310-389.
400 Supplies and Materials Cost of supplies and materials used in repairs, maintenance and service of the township’s facilities and equipment. Cost of articles and commodities which are ordinarily consumed or expended within one year after they are put to use. Summary object code for Supplies and Materials. Comprises detail object codes 410-490.
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-22
410
Office Supplies Office stationary, forms, reproduction supplies, small items of
equipment, maps and other supplies consumed in the office environment.
420
Operating Supplies Diesel fuel, oil and lubricants, gasoline, chains, parts, materials
used in the maintenance and repair of roads, cleaning and sanitation supplies, household and institutional supplies.
430
Small Tools and Minor Equipment
Hammers, saws, wrenches, garden tools, small power tools and other tools and equipment having a life expectancy of less than five years.
490
Other - Supplies and Materials Other supplies not included in objects 410-430.
500
Other Costs of other operating expenses not classified in any other
category. Summary object code for Other. Comprises detail object codes 510-599.
510
Dues and Fees Sub-summary object code for Dues and Fees. Comprises detail
object codes 519-520.
519 Other - Dues and Fees Payment for dues and fees.
520
Compensation and Damages Payments for legal judgments against the township.
590
Other Expenses Other expenses not included in objects 510-520. Sub-summary
object code for Other Expenses. Comprises detail object codes 591-599.
591
Contributions to Other Organizations
Contributions made to other non-profit organizations for patriotic, educational and similar purposes.
599
Other - Other Expenses Other township expenses not included in any other object codes.
700
Capital Outlay Summary object code for Capital Outlay costs. Comprises
detail object codes 710-790.
710 Land Land and interest in land, when acquired by purchase.
720
Buildings
The acquisition or construction of buildings and structures and additions thereto; includes increases in value of buildings and structures resulting from major alterations, restoration or modifications.
730
Improvement of Sites Improvements of sites such as landscaping, grading, fences,
when acquired by monetary outlay. Includes cost of acquisition, construction or improvement of publicly owned parking lots. Includes cost of acquisition of fixtures and equipment which are permanently attached to or form a part of buildings or structures, such as elevators, plumbing, power-plant boilers, fire alarm systems, lighting or heating systems, air conditioning or refrigeration systems (when an addition or replacement).
SAMPLE NUMERIC CODES Definitions for Numeric Object Codes
IV-23
740
Machinery, Equipment and Furniture
Cost of acquisition of tangible property of a more or less durable nature, other than land, buildings, or improvements other than buildings, which are useful in carrying on operations and which may be expected to have a period of service of a year or more without material impairment of its physical condition. Includes furniture, furnishings and fixtures, books for permanent collections, power tools and instruments. Excludes commodities which are converted in the process of construction or manufacture, or which are used to form a ...
750
Motor Vehicles Cost of acquisition of automobiles, trucks and other motorized
vehicles.
790 Other - Capital Outlay Other expenses not included in object codes 710-750.
Debt Service
810
Principal Payments - Bonds Payments for the retirement of outstanding bond principal
balances.
820 Principal Payments - Notes Payments for the retirement of outstanding note principal.
830
Interest Payments Interest payments on outstanding note/bond indebtedness.
840
Fiscal Charges Payments to lenders for debt service expenses not included in
objects 810-830.
850 Discount on Debt The discount on debt is the difference between the principle
amount of the debt issued and the price paid (by the investor) for the debt. This difference, the discount, is caused by the stated interest rate on the bonds being less than the market interest rate (i.e. the stated rate on the bonds is 5.75 percent and the market rate is 6.0 percent).
890
Other - Debt Service Other payments not included in object codes 810-850.
Other Financial Uses
910
Transfers - Out Transfers into other funds, from this fund.
920
Advances - Out Disbursements temporarily allocated to another fund for cash
flow purposes with the intent that the money will be repaid to this fund.
930
Contingencies Expenses of an unusual, unexpected nature. Appropriation
account only; no actual expenditures are charged to this account.
990 Other - Other Financing Uses Other expenses not included in objects 910-930.
SAMPLE NUMERIC CODES Treatment of Interest Revenue Accounts
IV-24
Interest Earned System Posts By This Fund Income to This Conditional Number Interest Account Interest Account
1000 1000-701 2011 2011-701 2021 2021-701 2031 1000-701 2041-2069 1000-701 2071-2079 1000-701 2081-2109 1000-701 2111-2139 1000-701 2141-2169 1000-701 2171-2179 1000-701 2181-2189 1000-701 2191-2219 1000-701 2221 1000-701 2231 2231-701 2241 1000-701 2251 1000-701 2261 1000-701 2271 1000-701 2281-2289 1000-701 2291-2339 1000-701 2401-2499 1000-701 2901-2999 1000-701 29xx-701 3101-3199 1000-701 31xx-701 3201-3299 1000-701 32xx-701 3301-3399 1000-701 33xx-701 3901-3999 1000-701 39xx-701 4101-4199 1000-701 41xx-701 4301-4399 1000-701 43xx-701 4401-4499 1000-701 4501-4599 1000-701 45xx-701 4901-4949 1000-701 49xx-701 4951-4999 1000-701 49xx-701 5001-5999 1000-701 5xxx-701 6001-6999 1000-701 6xxx-701 9001-9249 1000-701 9xxx-701 9501-9749 1000-701 9xxx-701 9751-9999 1000-701 9xxx-701
Explanation of funds with conditional interest accounts: Users will designate the funds that can receive interest at the fund level. Funds that have a conditional interest account designation will allow the users to select if that fund will receive the interest or if it will be posted to the General fund. Note: The conditional interest account must be activated prior to posting the interest receipt.
SAMPLE ALPHANUMERIC CODES Alphanumeric Funds
IV-25
If a township elects to use the alphanumeric system of accounting codes, the funds of the township should be organized within the following fund groups and identified by the codes provided.
Individual Funds Within
Major Fund Group Fund Code Major Fund Group
Governmental Fund Types
General Fund 01 General Fund
Special Revenue Funds 02 Motor Vehicle License Tax Fund
03 Gasoline Tax Fund
04 Road & Bridge Fund
05 Cemetery Fund
06 A Cemetery Bequest Fund A
06 B Cemetery Bequest Fund B
06 C Cemetery Bequest Fund C
06 D Cemetery Bequest Fund D
06 E Cemetery Bequest Fund E
06 F Cemetery Bequest Fund F
06 G Cemetery Bequest Fund G
07 A Lighting Assessment A
07 B Lighting Assessment B
07 C Lighting Assessment C
07 D Lighting Assessment D
07 E Lighting Assessment E
07 F Lighting Assessment F
07 G Lighting Assessment G
08 Garbage and Waste Disposal District
09 Police District Fund
10 Fire District Fund
11 Road District Fund
12 Park Levy Fund
13 Zoning Fund
14 A Miscellaneous Fund A
14 B Miscellaneous Fund B
14 C Miscellaneous Fund C
14 D Miscellaneous Fund D
14 E Miscellaneous Fund E
14 F Miscellaneous Fund F
14 G Miscellaneous Fund G
20 A Special Levy Fund A
SAMPLE ALPHANUMERIC CODES Alphanumeric Funds
IV-26
20 B Special Levy Fund B
20 C Special Levy Fund C
20 D Special Levy Fund D
20 E Special Levy Fund E
20 F Special Levy Fund F
20 G Special Levy Fund G
22 Drug Law Enforcement Fund
23 Permissive Motor Vehicle License Tax Fund
24 Permissive Sales Tax Fund
25 Federal Law Enforcement Fund
28 Ambulance and Emergency Medical Service Fund
32 Law Enforcement Trust Fund
33 Enforcement and Education Fund
34 Underground Storage Tank Fund
Debt Service Funds 15 General (Bond)(Note) Retirement Fund
16 Special Assessment Bond Retirement Fund
29 Sinking Fund
Capital Projects Funds 07 A Lighting Assessment A
07 B Lighting Assessment B
07 C Lighting Assessment C
07 D Lighting Assessment D
07 E Lighting Assessment E
07 F Lighting Assessment F
07 G Lighting Assessment G
18 Bond Fund
21 A Capital Equipment Fund A
21 B Capital Equipment Fund B
21 C Capital Equipment Fund C
21 D Capital Equipment Fund D
21 E Capital Equipment Fund E
21 F Capital Equipment Fund F
21 G Capital Equipment Fund G
26 Permanent Improvement Fund
30 A Public Works Commission Fund A
30 B Public Works Commission Fund B
30 C Public Works Commission Fund C
SAMPLE ALPHANUMERIC CODES Alphanumeric Funds
IV-27
30 D Public Works Commission Fund D
30 E Public Works Commission Fund E
30 F Public Works Commission Fund F
30 G Public Works Commission Fund G
Permanent Funds
06 A Cemetery Bequest Fund A
06 B Cemetery Bequest Fund B
06 C Cemetery Bequest Fund C
06 D Cemetery Bequest Fund D
06 E Cemetery Bequest Fund E
06 F Cemetery Bequest Fund F
06 G Cemetery Bequest Fund G
35 A Permanent Fund A
35 B Permanent Fund B 35 C Permanent Fund C 35 D Permanent Fund D 35 E Permanent Fund E 35 F Permanent Fund F 35 G Permanent Fund G
PROPRIETARY FUND TYPES
Enterprise Funds 37 A Enterprise Fund A 37 B Enterprise Fund B 37 C Enterprise Fund C 37 D Enterprise Fund D 37 E Enterprise Fund E 37 F Enterprise Fund F 37 G Enterprise Fund G
Internal Service Funds 38 A Internal Service Fund A 38 B Internal Service Fund B 38 C Internal Service Fund C 38 D Internal Service Fund D 38 E Internal Service Fund E 38 F Internal Service Fund F 38 G Internal Service Fund G
SAMPLE ALPHANUMERIC CODES Alphanumeric Funds
IV-28
FIDUCIARY FUND TYPES Private Purpose Trust Funds 06 A Cemetery Bequest Fund A 06 B Cemetery Bequest Fund B 06 C Cemetery Bequest Fund C 06 D Cemetery Bequest Fund D 06 E Cemetery Bequest Fund E 06 F Cemetery Bequest Fund F 06 G Cemetery Bequest Fund G 36 A Private Purpose Trust Fund A 36 B Private Purpose Trust Fund B 36 C Private Purpose Trust Fund C 36 D Private Purpose Trust Fund D 36 E Private Purpose Trust Fund E 36 F Private Purpose Trust Fund F 36 G Private Purpose Trust Fund G Agency Funds 27 A Agency Fund A 27 B Agency Fund B 27 C Agency Fund C 27 D Agency Fund D 27 E Agency Fund E 27 F Agency Fund F 27 G Agency Fund G
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-29
Each township electing to use the alphanumeric system of accounting codes should use the following accounting codes for corresponding: Code Receipt Account Description 01 GENERAL FUND 01-A General Property Semi Annual Tax Settlement from Tax Real Estate (Gross) County Auditor, including deductions. 01-B Tangible Personal Semi Annual Tax settlement from Property Tax (Gross) County Auditor, including deductions. 01-C Inheritance Tax (Gross) Semi Annual Tax settlement from County Auditor, including deductions. 01-D Local Government Monthly distribution of sales tax and Distribution financial institution tax, from County Auditor. 01-E Permissive Sales Tax Sales tax levied by townships on hotel and motel lodging. 01-F Liquor Permit Fees Distribution of liquor permit fees from State of Ohio. 01-G Cigarette License Fees Annual settlement from Auditor, And Fines (Gross) including deductions. 01-H Gifts and Donations Gifts and donations to board of trustees not specified for a particular purpose. Stocks should be assigned market value at time of receipt and carried on the records at said value. 01-I Interest Income received from deposits and investments. 01-J Rentals and Leases Income received from rental or lease of township owned facilities, school and ministerial lands. 01-K Fines Income from fines for parking, uniform traffic violations and zoning regulations. O.R.C. 505.17, 4513.35 and 519.99, fines levied against trustees for failure to perform their duties as enumerated in O.R.C. 517.06 and 517.11.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-30
01-L Fees Constables’ fees and services, O.R.C. 509.15; fees charged for digging of graves, O.R.C. 517.06; for disinterment O.R.C. 517.23 and cost of foundations for cemetery markers. Income from zoning permit fees for amending and supplementing resolutions and certificates. 01-M Contracts Receipts derived from furnishing services to other political subdivisions, such as fire, police, and dump. 01-N Adjustments Monies received from payments made Refunds by insurance companies for claims, overpayments, etc., and other adjustments and refunds not listed. 01-O Notes Proceeds from the sale of anticipatory notes. 01-P Other All other income included in 1-A through 1-O and 1-Q through 1-S. 01-Q Transfers – In Transfers to General Fund from other funds, identifying each fund source. 01-R Rollback Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reduction Property Tax in property taxes. O.R.C 319.302 and Exemption 323.152. 01-S Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 02 MOTOR VEHICLE LICENSE TAX FUND 02-A Motor Vehicle License Distribution of motor vehicle license tax Tax from the County Auditor. 02-B Other Refunds and all other items of income not included elsewhere. 02-C Interest Interest received from deposits and investments. 02-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-31
02-E Transfers – In Transfer to motor vehicles license fund, from other funds, identifying each fund source. 03 GASOLINE TAX FUND 03-A Gasoline Tax Monthly distribution of gasoline excise tax from the County Auditor. 03-B Other Refunds and all other items of income not included elsewhere. 03-C Interest Interest received from deposits and investments. 03-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 03-E Transfers – In Transfer to the gasoline tax fund from other funds, identifying each fund source. 04 ROAD AND BRIDGE FUND 04-A General Property Semi-annual tax settlement from the Tax – Real Estate County Auditor, including deductions. (Gross) 04-B Tangible Personal Semi-annual tax settlement from the Property Tax County Auditor, including deductions. (Gross) 04-C Contributions Contributions for repair and maintenance of township Roads by County Commissioners. O.R.C. 5535.08. 04-D Notes Proceeds from the sale of anticipatory notes. 04-E Federal Funds Monies received from the Federal Government for flood damage and flood control. 04-F Other Refunds and all other income not Included in 4-A through 4-D and 4-G through 4-I. 4-G Transfers – In Transfer to Road and Bridge Fund from other funds, identifying each fund source.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-32
04-H Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 04-I Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 05 CEMETERY FUND 05-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 05-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 05-C Sale of Lots Income derived from the sale of cemetery lots. O.R.C. 517.07 05-D Fees Fees charged from digging of graves. O.R.C. 517.06, for disinterment O.R.C. 517.23 and cost of foundations for cemetery markers. 05-E Fines Fines levied against trustees for failure to perform their duties as enumerated in O.R.C. 517.06 and 517.11. 05-F Other Refunds and all other items of income not included in 5-A through 5-E and 5-G through 5-I. 05-G Transfers Transfer to cemetery fund from other funds, identifying each fund source. 05-H Rollback, Homestead Receipts from the State of Ohio which and Personal Property represent reimbursements for reduction Exemption in property taxes. O.R.C. 319.02 and 323.152. 05-I Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-33
06 CEMETERY BEQUEST FUND 06-B Bequests Monies, securities, or property whose use is limited to interest income for the care of a particular burial lot or general improvement. 06-D Other Refunds and all other items of income not included in 6-B and 6-E through 6-F 06-E Transfers – In Transfers to cemetery bequest fund from other funds, identifying each fund source. 06-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 07 LIGHTING ASSESSMENT FUND 07-A Special Assessments Semi-annual tax settlement from the County Auditor. 07-B Other All other income not included in 7-A, 7-C, or 7-D. 07-C Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 07-D Transfers – In Transfer to lighting assessment fund from other funds, identifying each fund source. 08 GARBAGE AND WAST DISPOSAL DISTRICT FUND 08-A General Property Semi-annual Tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 08-B Tangible Personal Semi-annual Tax settlement from Property Tax County Auditor, including deductions. (Gross) 08-C Rent and Service Rents, Service charges and payments on Charges contracts for the use of disposal facilities. 08-D Other Refunds and all other items of income not included in 8-A through 8-C and 8-E through 8-G.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-34
08-E Transfers Transfers to the garbage and waste disposal district fund from other funds, identifying each fund source. 08-F Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 08-G Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 09 POLICE DISTRICT FUND 09-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 09-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 09-C Fees Constables’ fees for services. 09-D Notes Proceeds from the sale of anticipatory notes. O.R.C. 505.53. 09-E Bonds Proceeds from the sale of bonds. O.R.C. 505.52. 09-F Other Refunds and all other items of income not included in 9-A through 9-E and 9-G through 9-I. 09-G Transfers – In Transfers to police district funds from other funds, identifying each fund source. 09-H Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 09-I Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-35
10 FIRE DISTRICT FUND 10-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 10-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 10-C Contracts Receipts derived from furnishing fire protection to other political subdivisions. 10-D Notes Proceeds from the sale of anticipatory notes. 10-E Other Refunds and all other items of income not included in 10-A through 10-D and 10-F through 10-H. 10-F Transfers Transfers to the Fire District Fund from other funds, identifying each source. 10-G Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 10-H Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 11 ROAD DISTRICT FUND 11-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 11-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 11-C Notes Proceeds from the sale of anticipatory notes. 11-D Other Refunds and all items of income not included in 11-A through 11-C and 11-E through 11-G.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-36
11-E Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 11-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 11-G Transfers – In Transfers to the Road District Fund from other funds, identifying each fund source. 12 PARK LEVY FUND 12-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 12-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 12-C Fines and Penalties Fines and penalties assessed for breaking the park’s rules and regulations. 12-D Other Refunds and all items of income not included in 12-A through 12-C and 12- E through 12-G. 12-E Transfers – In Transfers to the Park Levy Fund from other funds, identifying each fund source. 12-F Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 12-G Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 13 ZONING FUND 13-A Fees Income from zoning permit fees, for amending and supplementing resolutions and certificates.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-37
13-B Other Refunds and all items of income not included in 13-A, 13-C, and 13-D. 13-C Transfers – In Transfers to the Zoning Fund from other funds, identifying each fund source. 13-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 14 MISCELLANEOUS FUNDS 14-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 14-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 14-C Other Refunds and all items of income not included in 14-A, 14-B and 14-D through 14-G. 14-D Transfers – In Transfers to the Miscellaneous Fund from other funds, identifying each fund source. 14-E Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 14-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 14-G Interest Interest received from deposits and investments. 15 GENERAL BOND (NOTE) RETIREMENT FUND 15-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 15-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross)
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-38
15-C Premium and Accrued Premium and accrued interest from the Interest sale of bonds. 15-D Other Refunds and all items of income not included in 15-A through 15-C and 15-E through 15-G. 15-E Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 15-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 15-G Transfers – In Transfers to the General Bond (Note) Retirement Fund from other funds, identifying each fund source. 16 SPECIAL ASSESSMENT BOND RETIREMENT FUND 16-A Special Assessments Special Assessment payments as listed on the semi-annual tax settlement from County Auditor, including deductions. 16-B Premium and Accrued Premium and accrued interest from the Interest sale of bonds. 16-C Other Refunds and all items of income not included in 16-A through 16-B and 16-D through 16-E. 16-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 16-E Transfers – In Transfers to the Special Retirement Bond Fund from other funds, identifying each fund source. 18 BONDS FUNDS 18-A Bonds Proceeds from bond issues. 18-B Interest Interest earned on investments. 18-C Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
IV-39
18-D Transfers – In Transfers to the Bonds Fund from other funds, identifying each fund source. 20 SPECIAL LEVY FUNDS 20-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 20-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 20-C Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 20-D Other Refunds and all items of income not included in 20-A through 20-C and 20-E through 20-F. 20-E Transfers – In Transfers to the Special Levy Fund from other funds, identifying each fund source. 20-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 21 CAPITAL EQUIPMENT FUND 21-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 21-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 21-C Rollback, Homestead Receipts from the State of Ohio which and Personal represent reimbursements for reductions Property Tax in property taxes. O.R.C. 319.302 and Exemption 323.152. 21-D Interest Interest earned on investments. 21-E Other Refunds and all items of income not included in 21-A through 21-D, 21-F and 21-G.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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21-F Transfers – In Transfers to the Capital Equipment Fund from other funds, identifying each fund source. 21-G Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 22 DRUG LAW ENFORCEMENT FUND 22-A Fines and Forfeitures Fines and forfeitures levied against convicted drug offenders. 22-B Other Refunds and all items of income not included in 22-A, 22-C and 22-D. 22-C Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 22-D Transfers – In Transfers to the Drug Law Enforcement Fund from other funds, identifying each fund source. 23 PERMISSIVE MOTOR VEHICLE LICENSE TAX 23-A Motor Vehicle License Distribution of motor vehicle license tax Tax – Township from the County Auditor. Levied 23-B Interest Earnings Interest received on deposits and investments. 23-C County Distribution Distribution of County levied tax from for County Levied the County Auditor. Tax 23-D Other Refunds and all items of income not included in 23-A through 23-C, 23-E and 23-F. 23-E Transfers – In Transfers to the Permissive Motor Vehicle License Tax Fund from other funds, identifying each fund source. 23-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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24 PERMISSIVE SALES TAX FUND 24-A Permissive Sales Tax Receipt of sales tax allocation from the County Auditor. 24-B Other Refunds and all items of income not included in 24-A, 24-C, and 24-D. 24-C Transfers – In Transfers to the Permissive Sales Tax Fund from other funds, identifying each fund source. 24-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 25 FEDERAL LAW ENFORCEMENT FUND 25-A Proceeds from Proceeds from federal law enforcement Federal Law agencies. Enforcement Agencies 25-B Other Refunds and all items of income not included in 25-A, 25-C, and 25-D. 25-C Transfers – In Transfers to the Federal Law Enforcement Fund from other funds, identifying each fund source. 25-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 26 PERMANENT IMPROVEMENT FUND 26-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 26-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 26-C Other Refunds and all items of income not included in 26-A, 26-B and 26-D through 26-H, including Rollback, Homestead and Personal Property Tax Exemption. 26-D Proceeds of Notes Proceeds from sale of anticipatory notes.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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26-E Transfers – In Transfer to the Permanent Improvement Fund from other funds, identifying each fund source. 26-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 26-G Sale of Asset Proceeds from sale of fixed assets. 26-H Interest Income received on deposits and investments. 27 AGENCY FUND 27-A Receipt Related to Revenues that are related to the nature Nature of the Fund of the Agency Fund. 27-B Issue 2 and/or Portion of issue 2 and/or Gasoline Tax Gasoline Tax that is being held for others. 27-C Receipts from Other Revenue from other government Government Entities agencies that is being held for other. 27-D Other Refunds and all items of income not included in 27-C, 27-E through 27-G. 27-E Transfers – In Transfers to Agency Funds from other funds, identifying each fund source. 27-F Interest Income received on deposits and investments. 27-G Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 28 AMBULANCE AND EMERGENCY MEDICAL SERVICES FUND 28-A Charges for Charges received for Ambulance runs. Ambulance or Emergency Medical Services 28-B Other Refunds and all items of income not included in 28-A, 28-C, and 28-D. 28-C Transfers – In Transfers to the Ambulance and Emergency Medical Services Fund from other funds, identifying each fund source.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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28-D Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 29 SINKING FUND 29-A General Property Semi-annual tax settlement from Tax – Real Estate County Auditor, including deductions. (Gross) 29-B Tangible Personal Semi-annual tax settlement from Property Tax County Auditor, including deductions. (Gross) 29-C Other Refunds and all items of income not included in 29-A, 29-B, and 29-D through 29-F, including Rollback, Homestead and Personal Property Tax Exemption. 29-D Transfers – In Transfers to the Sinking Fund from other funds, identifying each fund source. 29-E Intergovernmental Revenue received from other Revenues Governmental agencies, including Rollback, Homestead and Personal Property Tax Exemption. 29-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be paid back. 30 PUBLIC WORKS COMMISSION PROJECT FUND 30-A State share of Issue Receipt of state share of Issue 2 and/or Two and/or Gasoline Tax. Gasoline Tax 30-B Federal Grant Revenue received from Federal Grant Programs. 30-C State Grants Revenue received from State Grant Programs. 30-D Proceeds of Sale of Notes Proceeds from sale of anticipatory notes. 30-E Transfers – In Transfers to the Public Works Commission Project Fund from other funds, identifying each fund source. 30-F Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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30-G Other Refunds and all items of income not included in 30-A through 30-F and 30-H. 30-H Proceeds of Sale of Proceeds from Sale of Bonds. Bonds 32 LAW ENFORCEMENT TRUST FUND Proceeds from sale of forfeited property 32-A Proceeds from Sale of and seized contraband. Forfeited Property And Seized Contraband 32-B Donations Donations to the board of trustees for a specific purpose. Stocks should be assigned market value at the time of receipt and carried on the records at said value. 32-C Other Refunds and all items of income not included in 32-A, 32-B, 32-D, and 32-E. 32-D Transfers – In Transfers to the Law Enforcement Trust Fund from other funds, identifying each fund source. 32-E Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 33 ENFORCEMENT AND EDUCATION FUND 33-A Fines Income received from fines. 33-B Donations Donations to the board of trustees for a specific purpose. Stocks should be assigned market value at the time of receipt and carried on the records at said value. 33-C Other Refunds and all items of income not included in 33-A, 33-B, 33-D, and 33-E. 33-D Transfers – In Transfers to the Enforcement and Education Fund from other funds, identifying each fund source. 33-E Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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34 UNDERGROUND STORAGE TANK FUND 34-A Donations Donations to the board of trustees for a specific purpose. Stocks should be assigned market value at the time of receipt and carried on the records at said value. 34-B Transfers – In Transfers to Underground Storage Tank Fund from other funds, identifying each fund source. 34-C Other Refunds and all items of income not included in 34-A and 34-B. 35 PERMANENT FUNDS 35-A Gifts and Donations Monies, securities, or property whose use is limited to principal or interest. 35-B Bequests Monies, securities, or property whose use is limited to interest income for the care of a particular purpose or general improvement. 35-D Transfers – In Transfers to the Permanent Fund from other funds, identifying each fund
source. 35-E Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 36 PRIVATE PURPOSE TRUST FUNDS 36-A Gifts and Donations Revenue received from gifts and donations. 36-B Bequests Revenue received from estates. 36-D Transfers – In Transfers to the Private Purpose Trust Fund from other funds, identifying each fund source. 36-E Advances – In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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37 ENTERPRISE FUNDS 37-A Charges for Services Charges received from providing Services to Township residents 37-B Tap-In Fees Charges received from customers tapping into township water and sewer services 37-C Special Assessments Special Assessment payments as listed on the semi-annual tax settlement from County Auditor, including deductions. 37-D Other Operating Revenue Refunds and all items of income not included in 37-A through 37-C and 37-E through 37-I. 37-E Grants Revenue received from Federal and State grant programs 37-F Other Non-Operating Revenue Receipt of any other non-operating revenue not described in revenue codes 37-A through 37-E and 37-G through. 37-I. 37-G Investment Income Revenue received from interest on investments. 37-H Transfers-In Transfers to the Enterprise Funds from other funds, identifying each fund source. 37-I Advances-In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid. 38 INTERNAL SERVICE FUNDS 38-A Charges for Services Charges received from providing Services to Township residents 38-B Tap-In Fees Charges received from customers tapping into township water and sewer services 38-C Special Assessments Special Assessment payments as listed on the semi-annual tax settlement from County Auditor, including deductions. 38-D Other Operating Revenue Refunds and all items of income not included in 38-A through 38-C and 38-E through 38-I.
SAMPLE ALPHANUMERIC CODES Alphanumeric Receipt Accounts
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38-E Grants Revenue received from Federal and State grant programs 38-F Other Non-Operating Revenue Receipt of any other non-operating revenue not described in revenue codes 38-A through 38-E and 38-G through. 38-I. 38-G Investment Income Revenue received from interest on investments. 38-H Transfers-In Transfers to the Internal Service Funds from other funds, identifying each fund source. 38-I Advances-In Receipts temporarily allocated to a fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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If a township elects to use the alphanumeric system of accounting codes, the appropriation accounts within each township fund should be organized as follows, with each appropriation account identified by the alphanumeric code provided: Appropriation
Code Account Description 1-GENERAL FUND 1-A – ADMINISTRATIVE 1-A-1 Salaries – Trustees Compensation paid to trustees, O.R.C. 505.24. 1-A-2 Salary – Clerk The salary of the clerk. O.R.C. 507.09. 1-A-3 Travel and Other Expenses incurred attending association Expenses of Officials meetings and in the performance of official business. 1-A-4 Supplies- All expendable supplies for the Administration administration offices, such as paper, pens, pencils, postage, letterhead, envelopes, warrants, ledgers, minute books, etc. 1-A-5 Equipment - New equipment and equipment to Administration replace that now in use, or that being taken out of use, in the administration offices such as desks, chairs, tables, typewriters, adding machines, duplicators, etc. 1-A-6 Insurance Premiums for fire, comprehensive, hospitalization, liability, health, and accident insurance and surety bonds. 1-A-7 Burial Expenses Expenses incurred in burying indigent persons who were legal residents of the township. 1-A-10 Legal Counsel Fees paid to legal counsel. O.R.C. 309.09 1-A-11 Memorial Day Expenses Expenses as determined by trustees or each veterans’ organization post or camp in the township. O.R.C. 307.66. 1-A-12 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-A-13 Assessments and All payments for assessments and Contributions contributions to the volunteer fireman’s dependent’s fund, O.R.C. 146, and the Ohio Police and Fire Pension Fund, O.R.C. 742.34. 1-A-15 Workers’ Compensation Charges deducted by the County Auditor on Tax Settlements. 1-A-16 General Health District Charges deducted by the County Auditor on Tax Settlements. 1-A-17 Auditor and Treasurer Charges deducted by the County Fees Auditor on Tax Settlements. 1-A-18 Advertising Delinquent Charges deducted by the County Lands Auditor on Tax Settlements. 1-A-19 State Examiners’ Charges Charges for Audits. 1-A-21 Election Expense Charges deducted by the County Auditor on Tax Settlements. 1-A-22 Hospital Contribution Payment of taxable share to hospital association. O.R.C. 513.01. 1-A-23 Library Contributions Payment of taxable share to Library Fund. O.R.C. 3375.10 and 3375.11. 1-A-24 Civil Defense Township’s share to civil defense agency created under O.R.C. 5915.07. 1-A-25 Contingency Account Unanticipated emergency expenses not to exceed 35 percent of the total appropriation for current expense. 1-A-26 Other Expenses Any miscellaneous items of expense not included in 1-A-1 through 1-A-25 and 1-A-27 through 1-A-81. 1-A-27 Transfers – Out Transfers from the General Fund to other Funds, identifying each fund transferred to. 1-A-28 Contractual Services Payments made for contracted services. 1-A-80 Unemployment Payment to the state for unemployment Compensation compensation. 1-A-81 Salary – Administrator Compensation paid to the township Administrator.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-B-TOWN HALLS, MEMORIAL BUILDINGS AND GROUNDS 1-B-1 Salaries Compensation paid to janitors, Engineers, cleaning personnel and all persons employed to perform maintenance and repair on buildings, grounds, furniture, and equipment. 1-B-2 Improvement of Sites Site improvement such as blacktopping, grading, ditching, fencing, landscaping, etc. 1-B-3 New Building and New building construction, addition to Additions present facilities, and purchase of real estate. 1-B-4 Utilities All water, sewerage, electric, telephone, and heat bills. 1-B-5 Maintenance Supplies and All expendable supplies used in general Materials maintenance and repair of buildings and grounds. 1-B-6 Equipment Purchases and Purchase and replacement of scrubbers, Replacements waxers, sweepers, tools, and maintenance equipment. 1-B-7 Repairs Repairs to building and equipment by outside contractors including labor and materials. 1-B-8 Other Expenses Any other items of expense not included in 1-B-1 through 1-B-7. 1-C – FIRE PROTECTION 1-C-1 Salaries Compensation paid to township employees for fire protection. 1-C-2 Equipment Purchases and Purchase and replacement of fire fighting Replacements and emergency equipment. 1-C-3 Improvement of Sites Site improvement such as blacktopping, grading, ditching, fencing, landscaping, etc. 1-C-4 New Buildings and New building construction, addition to Additions present facilities, and purchase of real estate.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-C-5 Contracts Payments for fire protection received, pursuant to a contract with another political subdivision. 1-C-6 Supplies Chemicals, Gasoline, Oil, Tires, Anti- Freeze, Wearing Apparel, etc. 1-C-7 Repairs Repairs to building and equipment by outside contractors including labor and materials. 1-C-8 Other Expenses Any other items of expense not included in 1-C-1 through 1-C-7. 1-D – CEMETERIES 1-D-1 Salaries Compensation paid to township employees for the operation and maintenance of cemeteries. 1-D-2 Improvement of Sites Site improvement such as blacktopping, grading, ditching, fencing, landscaping, etc. 1-D-3 Land Purchases Acquisition of land for cemetery purposes. 1-D-4 New Buildings and New building construction, addition to Equipment present facilities, and purchase of real estate. 1-D-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 1-D-6 Supplies Sod, grass seed, flowers, shrubs, trees, gravel, sand, cement, etc. 1-D-7 Repairs Repairs to buildings and equipment by outside contractors, including labor and materials. 1-D-8 Union Cemetery Township’s share for the operation of a union cemetery. O.R.C. 739.23,. 1-D-9 Other Expenses Any other items of expense not included in 1-D-1 through 1-D-8. 1-E – LIGHTING 1-E-1 Contracts Payment for township’s share of lighting costs in accordance with contracts. O.R.C. 505.01.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-E-2 Other Expenses All other items of expense not included in 1-E-1. 1-F – PARKS AND RECREATION 1-F-1 Salaries Compensation paid to township employees for operation and maintenance of parks and recreation centers. 1-F-2 Improvement of Sites Site improvements such as blacktopping, grading, ditching, fencing, landscaping, etc. 1-F-3 Land Purchases Acquisition of additional land for park and recreation areas. 1-F-4 New Buildings and New building construction, addition to Additions present facilities, and purchase of real estate. 1-F-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 1-F-6 Supplies Brick, lumber, concrete, pipe, glass, hardware, shrubs, trees, gravel, sand, etc. 1-F-7 Repairs Repairs to buildings and equipment by outside contractors, including labor and materials. 1-F-8 Other Expenses All other items of expense not included in 1-F-1 through 1-F-7. 1-G – POLICE PROTECTION 1-G-1 Salaries Compensation paid to township constables and police officers. 1-G-2 Equipment Purchases and Purchase and replacement of cruisers Replacements and police equipment. 1-G-3 Contracts Payments for police protection received, pursuant to a contract with another political subdivision. 1-G-4 Supplies Gasoline, oil, tires, anti-freeze, guns, ammunition, radio parts, apparel, etc. 1-G-5 Repairs Repairs to vehicles and equipment by outside contractors, including labor and materials.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-G-6 Other Expenses Any other items of expense not included in 1-G-1 through 1-G-5. 1-H – SANITARY DUMP 1-H-1 Salaries Compensation paid to township employees for operation and maintenance of dump facilities. 1-H-2 Land Purchases and Acquisition of site or sites by lease or Leases purchase for dump facilities. 1-H-3 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 1-H-4 Supplies Diesel fuel, oil, gasoline, chains, etc. 1-H-5 Repairs Repairs to equipment by outside contractors, including labor and materials. 1-H-6 Contracts Payments made for dump facilities pursuant to a contract with other political subdivisions. 1-H-7 Other Expenses Any other items of expense not included in 1-H-1 through 1-H-6. 1-J – ZONING 1-J-1 Salaries and Fees Inspectors’ fees and compensation to clerk and members of zoning board of appeals and zoning commission. 1-J-2 Supplies Office supplies and forms. 1-J-3 Other Expenses Any other items of expense not included in 1-J-1 through 1-J-2. 1-K – HIGHWAYS MISCELLANEOUS 1-K-1 Salaries – Trustees Compensation paid to trustees for services in relation to roads. 1-K-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Motor Vehicle License Tax Fund. 1-K-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Motor Vehicle License Tax Fund.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-K-4 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 1-K-5 Supplies Diesel fuel, gasoline, chains, parts, etc. 1-K-6 Repairs Repairs to equipment and road machinery by outside contractors, including labor and materials. 1-K-7 Maintenance of Equipment Expenses incurred in maintaining road machinery and equipment. 1-K-8 Buildings and Additions Building construction, or purchase, addition to present facilities and purchase of real estate. 1-K-9 Utilities Water, Electric, Utility, Telephone, and heat bills associated with work on highways. 1-K-10 Insurance Premiums for insurance. 1-K-11 Other Expenses Any other items of expense not included in 1-K-1 through 1-K-10, and 1-K-80. 1-K-80 Unemployment Payments to the State for unemployment Compensation compensation. 1-L – HIGHWAYS – MAINTENANCE 1-L-1 Salaries Compensation paid to township employees for work performed in the maintenance and repair of roads. 1-L-2 Material Expenses for necessary materials used in the maintenance and repair of roads. 1-L-3 Contracts Payments to contractors for road maintenance and repair projects including labor and materials. 1-L-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 1-L-1 through 1-L-3. 1-M – HIGHWAYS – IMPROVEMENTS 1-M-1 Salaries Compensation paid to township employees for work performed on road improvement projects. 1-M-2 Material Expenses for necessary material used in road improvement projects.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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1-M-3 Contracts Payments to contractors for road improvement projects, including labor and materials. 1-M-4 Other Expenses Any other items of expense for road improvement projects not included in 1-M-1 through 1-M-3. 1-N - ADVANCES 1-N-1 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 2 – MOTOR VECHCLE LICENSE TAX FUND 2-A – MISCELLANEOUS 2-A-1 Salaries – Trustees Compensation paid to trustees for services in relation to roads. 2-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Motor Vehicle License Tax Fund. 2-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Motor Vehicle License Tax Fund. 2-4-A Tools and Equipment Purchase or lease of tools, equipment and road machinery. 2-A-5 Supplies Diesel fuel, gasoline, chains, parts, etc. 2-A-6 Repairs Repairs to equipment and road machinery by outside contractors, including labor and materials. 2-A-7 Maintenance of Equipment Expenses incurred in maintaining road machinery and equipment. 2-A-8 Other Expenses Any other items of expense for road improvement projects not included in 2-A-1 through 2-A-7, 2-A-10, and 2-A-
80. 2-A-10 Transfers – Out Transfer from Motor Vehicle License Tax Fund to other funds, identifying each fund transferred to.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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2-A-80 Unemployment Payments to State for unemployment Compensation compensation. 2-B – MAINTENANCE 2-B-1 Salaries Compensation paid to township employees for work performed in the maintenance and repair of roads. 2-B-2 Material Expenses for necessary material used in the maintenance and repair of roads. 2-B-3 Contracts Payments to contractors for road maintenance and repair projects, including labor and material. 2-B-4 Other Expenses Any other items of expense not for the maintenance and repair of roads not included in 2-B-1 through 2-B-3. 2-C – IMPROVEMENT 2-C-1 Salaries Compensation paid to township employees for work performed on road improvement projects. 2-C-2 Material Expenses for necessary material used in road improvement projects. 2-C-3 Contracts Payments to contractors for road improvement projects, including labor and material. 2-C-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 2-C-1 through 2-C-3. 2-D – ADVANCES 2-D-1 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 3 – GASOLINE TAX FUND 3-A – MISCELLANEOUS 3-A-1 Salaries – Trustees Compensation paid to trustees for services in relation to roads.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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3-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Gasoline Tax Fund. 3-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Gasoline Tax Fund. 3-A-4 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 3-A-5 Supplies Diesel fuel, gasoline, chains, parts, etc. 3-A-6 Repairs Repairs to equipment and road machinery by outside contractors, including labor and materials. 3-A-7 Maintenance of Equipment Expenses incurred in maintaining road machinery and equipment. 3-A-8 Buildings and Additions Building construction, or purchase, addition to present facilities and acquisition of buildings to house road equipment. 3-A-10 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 3-A-1 through 3-A-8, 3-A-11, and 3-A-80. 3-A-11 Transfers – Out Transfer from Gasoline Tax Fund to other funds, identifying each fund transferred to. 3-A-80 Unemployment Payments to State for unemployment Compensation compensation. 3-B – MAINTENANCE 3-B-1 Salaries Compensation paid to township employees for work performed in the maintenance of roads. 3-B-2 Material Expenses for necessary material used in the maintenance and repair of roads. 3-B-3 Contracts Payments to contractors for road maintenance and repair projects, including labor and material.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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3-B-4 Other Expenses Any other items of expense for the maintenance and repairs of roads not included in 3-B-1 through 3-B-3. 3-C – IMPROVEMENTS 3-C-1 Salaries Compensation paid to township employees for work performed on road improvement projects. 3-C-2 Material Expenses for necessary material used in road improvement projects. 3-C-3 Contracts Payments to contractors for road improvement projects, including labor and materials. 3-C-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 3-C-1 through 3-C-3. 3-D – ADVANCES 3-D-1 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 4 – ROAD AND BRIDGE FUND 4-A – MISCELLANEOUS 4-A-1 Salaries – Trustees Compensation paid to trustees for services in relation to roads. 4-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Road and Bridge Fund. 4-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Road and Bridge Fund. 4-A-4 Tools and Equipment Purchase or lease of tools, equipment and road machinery. 4-A-5 Supplies Diesel fuel, gasoline, chains, parts, etc. 4-A-6 Repairs Repairs to equipment and road machinery by outside contractors, including labor and materials.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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4-A-7 Maintenance of Equipment Expenses incurred in maintaining road machinery and equipment. 4-A-8 Buildings and Additions Building construction, or purchase, addition to present facilities and acquisition of buildings to house road equipment. 4-A-9 Utilities Water, Electric, Utility, Telephone, and heat bills for highway garage. 4-A-10 Insurance Premiums for fire, comprehensive, and liability insurance. 4-A-13 Other Expenses Any other items of expense not included in 4-A-1 through 4-A-10, 4-A-14, and 4-A-80. 4-A-14 Transfers – Out Transfer from Road and Bridge Fund to other funds, identifying each fund transferred to. 4-A-80 Unemployment Payments to State for unemployment Compensation compensation. 4-B – MAINTENANCE 4-B-1 Salaries Compensation paid to township employees for work performed in the maintenance and repair of roads. 4-B-2 Material Expenses for necessary material used in the maintenance and repair of roads. 4-B-3 Contracts Payments to contractors for road maintenance and repair projects, including labor and materials. 4-B-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 4-B-1 through 4-B-3. 4-C – IMPROVEMENT 4-C-1 Salaries Compensation paid to township employees for work performed on road improvement projects. 4-C-2 Material Expenses for necessary material used in road improvement projects.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
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4-C-3 Contracts Payments to contractors for road improvement projects, including labor and material. 4-C-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 4-C-1 through 4-C-3. 4- - ADVANCES – OUT 4-D-1 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 5 – CEMETERY FUND 5-A-1 Salaries – Trustees Compensation paid to trustees for services in relation to cemeteries. 5-A-2 Salaries Compensation paid to township employees for work performed in the operation, maintenance, and care of cemeteries. 5-A-3 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Cemetery Fund. 5-A-4 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Cemetery Fund. 5-A-5 Improvement of Sites Site improvement such as blacktopping, grading, ditching, fencing, landscaping, etc. 5-A-6 Land Purchases Acquisition cost of additional land for cemetery purposes from monies derived from tax levies only. 5-A-7 New Buildings and New building construction and Additions additions to existing facilities from monies derived from tax levies only. 5-A-8 Tools and Equipment Purchase or lease of tools and equipment. 5-A-9 Supplies Brick, lumber, concrete, pipe, shrubs, trees, gravel, sand, etc.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-61
5-A-10 Repairs Repairs to buildings and equipment by outside contractors, including labor and materials. 5-A-11 Contracts Payments for maintenance and care of cemeteries pursuant to a contract with an independent contractor. 5-A-12 Other Expenses Any other items of expense for the maintenance and care of cemeteries not included in 5-A-1 through 5-A-11, 5-A-13, 5-A-14, and 5-A-80. 5-A-13 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 5-A-14 Transfers – Out Transfer from Cemetery Fund to other funds, identifying each fund transferred to. 5-A-80 Unemployment Payments to State for unemployment Compensation compensation. 6 – CEMETERY BEQUEST FUND 6-A-1 Salaries Compensation paid to township employees for work performed in the operation, maintenance, and care of cemeteries. 6-A-2 Contracts Payments for contract services. 6-A-3 Supplies and Materials Payments for supplies and materials used in the upkeep of cemetery plots. 6-A-4 Capital Outlay Payments for equipment, tools, and machinery. 6-A-5 Transfers – Out Transfer from Cemetery Bequest Fund to other funds, identifying each fund transferred to. 6-A-6 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 7 – LIGHTING ASSESSMENT FUND 7-A-1 Contracts Payments for contract services. 7-A-2 Other Expenses Any other items of expense not included in 7-A-1, 7-A-3, and 7-A-4.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-62
7-A-3 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 7-A-4 Transfers – Out Transfer from Lighting Assessment Fund to other funds, identifying each fund transferred to. 8 – GARBAGE AND WASE DISPOSAL DISTRICT FUND 8-A-1 Salaries Compensation paid to township employees for work performed in the operation and maintenance of disposal facilities. 8-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Garbage and Waste Disposal District Fund. 8-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Garbage and Waste Disposal District Fund. 8-A-4 Land Purchases Acquisition of site or sites by lease or purchase for waste disposal facilities. 8-A-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 8-A-6 Supplies Gasoline, diesel fuel, oil, tires, etc. 8-A-7 Repairs Repairs to equipment and machinery by outside contractors, including labor and materials. 8-A-8 Contracts Payments for waste disposal service received, pursuant to a contract with another political subdivision or private contractor. 8-A-9 Other Expenses Any other items of expense not included in 8-A-1 through 8-A-8, 8-A-10, 8-A-11, and 8-A-80. 8-A-10 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-63
8-A-11 Transfers – Out Transfers from Garbage and Waste Disposal District Fund to other funds, identifying each fund transferred to. 8-A-80 Unemployment Payments to State for unemployment Compensation compensation. 9 – POLICE DISTRICT FUND 9-A-1 Salaries Compensation paid to township constables and police officers. 9-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Police District Fund. 9-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Police District Fund. 9-A-4 Assessments and All payments for assessment and Contributions contributions to police and firemen’s disability and pension fund. O.R.C. 742.23. 9-A-5 Land Purchases Acquisition of land for housing police equipment. 9-A-6 New Buildings and New building construction, addition to Additions present facilities, and acquisition of buildings to house police equipment. 9-A-7 Tools and Equipment Purchase or lease of tools, equipment, vehicles, and machinery. 9-A-8 Supplies Gasoline, oil, tires, anti-freeze, guns, ammunition, radio parts, wearing apparel, etc. 9-A-9 Repairs Repairs to vehicles and equipment by outside contractors, including labor and materials. 9-A-10 Contracts Payments for police protection received, pursuant to a contract with another political subdivision. 9-A-12 Insurance Premiums for fire, comprehensive and collision insurance.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-64
9-A-13 Training Tuition and expenses for additional police training. 9-A-14 Other Expenses Any other items of expense not included in 9-A-1 through 9-A-13, 9-A-15, 9-A-16, and 9-A-80. 9-A-15 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 9-A-16 Transfers – Out Transfers from the Police District Fund to other funds, identifying each fund transferred to. 9-A-80 Unemployment Payments to State for unemployment Compensation compensation. 10 – FIRE DISTRICT FUND 10-A-1 Salaries Compensation paid to township firemen, employees and volunteers. 10-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Fire District Fund. 10-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid by the Fire District Fund. 10-A-4 Assessments and All payments for assessment and Contributions contributions to the volunteer firemen’s dependents fund and to the police and firemen’s disability pension fund. 10-A-5 Land Purchases Acquisition of land for housing fire department and ambulances. 10-A-6 New Buildings and New building construction, addition to Equipment present facilities and acquisition of buildings to house fore equipment, ambulances and communication equipment. 10-A-7 Utilities All water, sewerage, electric, telephone, and heat bills for fire stations. 10-A-8 Tools and Equipment Purchase or lease of tools, equipment, vehicles and machinery.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-65
10-A-9 Supplies Gasoline, oil, tires, anti-freeze, pipe, parts, wearing apparel, etc. 10-A-10 Repairs Repairs to vehicles and equipment by outside contractors, including labor and materials. 10-A-11 Contracts Payments for fire protection received, pursuant to a contract with another political subdivision or private fire company 10-A-14 Insurance Premiums for fire, comprehensive, and collision insurance. 10-A-15 Other Expenses Any other items of expense not included in 10-A-1 through 10-A-14, 10-A-16, 10-A-17 and 10-A-80. 10-A-16 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 10-A-17 Transfers – Out Transfers from the Fire District Fund to other funds, identifying each fund transferred to. 10-A-80 Unemployment Payments to State for unemployment Compensation compensation. 11 – ROAD DISTRICT FUND 11-A – MISCELLANEOUS 11-A-1 Salaries Compensation paid to trustees for services in relation to roads. 11-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Road District Fund. 11-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Road District Fund. 11-A-4 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 11-A-5 Supplies Diesel fuel, gasoline, chains, parts, etc.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-66
11-A-6 Repairs Repairs to equipment and road machinery by outside contractors, including labor and materials. 11-A-7 Maintenance of Equipment Expenses incurred in maintaining road machinery and equipment. 11-A-8 Buildings and Additions New building construction, addition to present facilities, and acquisition of buildings to house road equipment. 11-A-9 Insurance Premiums for fire, comprehensive, and liability insurance. 11-A-12 Other Expenses Any other items of expense not included in 11-A-1 through 11-A-9, 11-A-14, and 11-A-80. 11-A-80 Unemployment Payments to State for unemployment Compensation compensation 11-B – MAINTENANCE 11-B-1 Salaries Compensation paid to township employees for work performed in the maintenance and repair of roads. 11-B-2 Material Expenses for necessary material used in the maintenance and repair of roads. 11-B-3 Contracts Payment to contractors for road maintenance and repair projects, including labor and materials. 11-B-4 Other Expenses Any other items of expense for the maintenance and repair of roads not included in 11-B-1 through 11-B-3. 11-D – ADVANCES 11-D-1 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 12 – PARK LEVY FUND 12-A-1 Salaries Compensation paid to township employees for operation and maintenance of parks and recreation centers.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-67
12-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Park Levy Fund. 12-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Park Levy Fund. 12-A-4 Improvement of Sites Site improvements such as blacktopping, grading, ditching, fencing, landscaping, etc. 12-A-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 12-A-6 Supplies Brick, lumber, concrete, pipe, glass, hardware, shrubs, trees, gravel, sand, etc. 12-A-7 Repairs Repairs to buildings and equipment by outside contractors, including labor and materials. 12-A-8 Other Expenses All other items of expense not included in 12-A-1 through 12-A-7, 12-A-9, 12-A-12, and 12-A-80. 12-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 12-A-10 Transfers – Out Transfers from the Park Levy Fund to other funds, identifying each fund transferred to. 12-A-80 Unemployment Payments to State for unemployment Compensation compensation. 13 – ZONING FUND 13-A-1 Salaries and Fees Inspectors’ fees and compensation to clerk and members of zoning board of appeals and zoning commission. 13-A-2 Expenses Expenses incurred by members of the Board of Appeals in the performance of official business. 13-A-3 Supplies Office supplies and forms.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-68
13-A-4 Contracts Payments pursuant to employment on contracts with planning consultants. 13-A-5 Other Expenses Any other items of expense not included in 13-A-1 through 13-A-4, 13-A-6, and 13-A-7. 13-A-6 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 13-A-7 Transfers – Out Transfers from the Zoning Fund to other funds, identifying each fund transferred to. 14 – MISCELLANEOUS FUND 14-A-1 Salaries – Trustees Compensation paid to Township Employees for services rendered for the individual fund. 14-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System, based on the amount of compensation paid from the Miscellaneous Fund. 14-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements based on the amount of compensation paid from the Miscellaneous Fund. 14-A-4 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 14-A-5 Supplies Various supplies necessary in relation to the individual fund. 14-A-6 Repairs Repairs to tools, equipment, and machinery by outside contractors, including labor and materials. 14-A-7 Contracts Payments for services pursuant to a contract with another political subdivision or private contractor. 14-A-8 Other Expenses Any other items of expense not included in 14-A-1 through 14-A-7, 14-A-9, 14-A-19, and 14-A-80. 14-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-69
14-A-10 Transfers – Out Transfer from the Miscellaneous Fund to other funds, identifying each fund transferred to. 14-A-80 Unemployment Payments to State for unemployment Compensation compensation. 15 – GENERAL BOND (NOTE) RETIREMENT FUND 15-A-1 Principal Payments for the retirement of outstanding indebtedness principal. 15-A-2 Other Expenses All other items of expense not included in 15-A-1, and 15-A-3 through 15-A-5. 15-A-3 Transfers – Out Transfers from the Bond Retirement Fund to other funds, identifying each fund transferred to. 15-A-4 Interest Interest payments on outstanding indebtedness. 15-A-5 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 16 – SPECIAL ASSESSMENT BOND RETIREMENT FUND 16-A-1 Principal Payments for the retirement of outstanding indebtedness principal. 16-A-2 Other Expenses All other items of expense not included in 16-A-1 and 16-A-3 through 16-A-5. 16-A-3 Transfers – Out Transfers from Bond Retirement Fund to other funds, identifying each fund transferred to. 16-A-4 Interest Interest payments on outstanding indebtedness. 16-A-5 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-70
18 – BONDS FUND 18-A-1 Fees Compensation for engineering services. 18-A-2 Contracts Payments for services pursuant to a contract with a private contractor, including labor and materials. 18-A-3 Other Expenses Any other items of expense not included in 18-A-1, 18-A-3, and 18-A-4. 18-A-4 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 20 – SPECIAL LEVY FUNDS 20-A-1 Salaries Compensation paid to township employees for services rendered for the individual fund. 20-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 20-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 20-A-4 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 20-A-5 Supplies Payments for materials and supplies used in the operation of the township. 20-A-6 Repairs Payments for repairs to tools, equipment, machinery, roads, etc., within the purpose of the levy. 20-A-7 Contracts Payments for contract services. 20-A-8 Other Expenses Other expenses not included in 20-A-1 through 20-A-7, and 20-A-9 through 20-A-80. 20-A-9 Transfers – Out Transfers from Special Levy Fund to other funds, identifying each fund transferred to. 20-A-10 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-71
20-A-11 Assessments and All payments for assessment and Contributions contributions to police and firemen’s disability and pension fund. O.R.C. 742.23. 20-A-12 Land Purchases Acquisition of land for housing police equipment. 20-A-13 New Buildings and New building constriction, addition to Additions present facilities and acquisition of buildings within the purpose of the levy. 20-A-14 Utilities All water, sewerage, electric, telephone, and heat bills within the purpose of the levy. 20-A-15 Insurance Premiums for fire, comprehensive, collision, and liability insurance. 20-A-80 Unemployment Payments to State for unemployment Compensation compensation. 21 – CAPITAL EQUIPMENT FUND 21-A-1 Police Equipment Payments for Police Equipment. 21-A-2 Fire Equipment Payments for Fire Equipment 21-A-3 Road Equipment Payments for Road Equipment 21-A-4 Other Expenses Other expenses associated with the purchase of Police, Fire, or Road Equipment. 21-A-5 Transfers – Out Transfers from capital equipment fund to other funds, identifying each fund transferred to. 21-A-6 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 22 – DRUG LAW ENFORCEMENT FUND 22-A-1 Salaries Compensation paid to the township employees for services rendered for the individual fund. 22-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 22-A-3 Workers’ Compensation Charged deducted by the County Auditor on tax settlement.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-72
22-A-4 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 22-A-5 Supplies Gasoline, oil, tires, anti-freeze, guns, ammunition, radio, parts, wearing apparel, etc. 22-A-6 Capital Outlay Acquisition cost of new land, new buildings construction, additions to present facilities, acquisition of buildings, and purchase or lease of tools, equipment, vehicles, and machinery. 22-A-7 Other Expenses Any other item of expense not included in 22-A-1 through 22-A-6, 22-A-8, 22-A-9, and 22-A-80. 22-A-8 Transfers – Out Transfers from Drug Law Enforcement Fund to other funds, identifying each fund transferred to. 22-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 22-A-80 Unemployment Payment to the State for unemployment Compensation compensation. 23 – PERMISSIVE MOTOR VEHICLE LICENSE TAX 23-A – MISCELLANEOUS 23-A-1 Salaries Compensation paid to Township employees for services rendered for the individual fund. 23-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 23-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 23-A-4 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 23-A-5 Supplies and Materials Various supplies necessary in relation to the individual fund. 23-A-6 Purchased Services Payments to contractors for services.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-73
23-A-7 Other Expenses Any other items of expense not included in 23-A-1 through 23-A-6, 23-A-8, 23-A-9, and 23-A-80. 23-A-8 Transfers – Out Transfer from Permissive Vehicle License Tax Fund to other funds, identifying each fund transferred to. 23-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 23-A-80 Unemployment Payments to State for unemployment Compensation compensation. 23-B – CONSTRUCTION, RECONSTRUCTION, IMPROVEMENT, MAINTENANCE AND
REPAIR 23-B-1 Salaries Compensation paid to all persons employed by the township to perform construction, reconstruction, improvement, and maintenance and repair on projects in relation to the individual fund. 23-B-2 Supplies and Materials All expendable supplies used in construction, reconstruction, improvement, and maintenance and repair of projects in relation to the individual fund. 23-B-3 Purchased Services - Payments to contractors for services or Contracts repairs for the construction, reconstruction, improvement, and maintenance and repair on projects in relation to the individual fund. 23-B-4 Other Expenses Any other items of expense not included in 23-B-1 through 23-B-3. 23-C – PURCHASING, ERECTING, AND MAINTAINING SIGNS 23-C-1 Salaries Compensation paid to all persons employed by the township to perform purchasing, erecting, and maintaining signs for projects in relation to the individual fund. 23-C-2 Supplies and Materials All expendable supplies used in purchasing, erecting, and maintaining signs for projects in relation to the individual fund. 23-C-3 Equipment and Machinery Purchase or lease of new equipment and machinery for erecting and maintaining signs for projects in relation to the individual fund.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-74
23-D – ROAD MACHINERY, EQUIPMENT, MARKERS, LIGHTS, SIGNALS, BUILDINGS, AND OTHERS.
23-D-1 Salaries Compensation paid to all persons employed by the township to operate, install, and maintain road machinery, equipment, markers, lights and signals, buildings, and other for projects in relation to the individual fund. 23-D-2 Supplies and Materials All expendable supplies used in purchasing, erecting, and maintaining signs for projects in relation to the individual fund. 23-D-3 Equipment and Machinery Purchase or lease of new equipment and machinery for erecting and maintaining signs for projects in relation to the individual fund. 23-D-4 Buildings Building construction of purchase, additions to present facilities and purchase of real estate. 23-D-5 Other Any other items of expense not included in 23-D-1 through 23-D-4. 24 – PERMISSIVE SALES TAX FUND 24-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund. 24-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 24-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 24-A-4 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 24-A-5 Supplies and Materials Various supplies necessary in relation to the individual fund. 24-A-6 Contracts Payments for services pursuant to a contract with a private contractor including labor and materials. 24-A-7 Equipment and Machinery Purchase or lease of new equipment and machinery in relation to the individual fund.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-75
24-A-8 Buildings New building construction, additions to present facilities and acquisition of buildings within the purpose of the fund. 24-A-9 Other Expenses Any other items of expense not included in 24-A-1 through 24-A-8, 24-A-10, 24-A-11, and 24-A-80. 24-A-10 Transfers – Out Transfer from Permissive Sales Tax Fund to other funds, identifying each fund transferred to. 24-A-11 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 24-A-80 Unemployment Payments to the State for unemployment Compensation compensation. 25 – FEDERAL LAW ENFORCEMENT FUND 25-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 25-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 25-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 25-A-4 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 25-A-5 Supplies and Materials Various supplies necessary in relation to the individual fund. 25-A-6 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 25-A-7 Equipment and Machinery Purchase or lease of new equipment and machinery in relation to the individual fund. 25-A-8 Buildings New building construction, additions to present facilities and acquisitions of buildings within the purpose of the fund. 25-A-9 Other Expenses Any other items of expense not included in 25-A-1 through 25-A-8, 25-A-10, 25-A-11, and 25-A-80.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-76
25-A-10 Transfers – Out Transfer from Federal Law Enforcement Fund to other funds, identifying each fund transferred to. 25-A-11 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 25-A-80 Unemployment Payments to the State for unemployment Compensation compensation. 26 – PERMANENT IMPROVEMENT FUND 26-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 26-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 26-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 26-A-4 Land Purchases Acquisition cost of land for uses within the purpose of the individual fund. 26-A-5 Tools and Equipment Purchase or lease of tools, equipment, and road machinery. 26-A-6 Supplies Various supplies necessary in relation to the individual fund. 26-A-7 Repairs Payments for repairs to tools, equipment, machinery, roads, etc., within the purpose of the individual fund. 26-A-8 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 26-A-9 Other Expenses Any other items of expense not included in 26-A-1 through 26-A-8, 26-A-10 through 26-A-80. 26-A-10 Buildings New building construction, additions to present facilities and acquisitions of buildings within the purpose of the fund. 26-A-11 Equipment Purchase of lease of new equipment in relation to the individual fund.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-77
26-A-12 Transfers – Out Transfer from Permanent Improvement Fund to other funds, identifying each fund transferred to. 26-A-13 Advances – Out Disbursement temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 26-A-80 Unemployment Payments to the State for unemployment Compensation compensation. 27 – AGENCY FUNDS 27-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 27-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 27-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 27-A-4 Land Purchases Acquisition cost of land for uses within the purpose of the individual fund. 27-A-5 Tools and Equipment Purchase or lease of tools, equipment and machinery. 27-A-6 Supplies Various supplies necessary in relation to the individual fund. 27-A-7 Repairs Payments for repairs to tools, equipment, machinery, roads, etc., within the purpose of the individual fund. 27-A-8 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 27-A-9 Other Expenses Any other items of expense not included in 27-A-1 through 27-A-8, 27-A-10 through 27-A-80. 27-A-10 Transfers – Out Transfer from Agency Funds to other funds, identifying each fund transferred to. 27-A-11 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 27-A-80 Unemployment Payments to the State for unemployment Compensation compensation.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-78
28 – AMBULANCE AND EMERGENCY MEDICAL SERVICES FUND 28-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 28-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 28-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 28-A-4 Land Purchases Acquisition cost of land for uses within the purpose of the individual fund. 28-A-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 28-A-6 Supplies Various supplies necessary in relation to the individual fund. 28-A-7 Repairs Payments for repairs to tools, equipment, machinery, roads, etc., within the purpose of the individual fund. 28-A-8 Contracts Payments for services pursuant to a contract with a private contractor including labor and materials. 28-A-9 Other Expenses Any other items of expense not included in 28-A-1 through 28-A-8, 28-A-11 through 28-A-80. 28-A-10 Transfers – Out Transfer from Ambulance and Emergency Medical Services Fund to other funds, identifying each fund transferred to. 28-A-11 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 28-A-80 Unemployment Payments to the State for unemployment Compensation compensation. 29 – SINKING FUND 29-A-1 Principal Payments for the retirement of the outstanding indebtedness principal. 29-A-2 Interest Interest payments on outstanding indebtedness.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-79
29-A-3 Other All other items of expense not included in 29-A-1, 29-A-2, 29-A-4, and 29-A-5. 29-A-4 Transfers – Out Transfer from Sinking Fund to other funds, identifying each fund transferred to. 29-A-5 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 30 – PUBLIC WORKS COMMISSION PROJECT FUND 30-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 30-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 30-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 30-A-4 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 30-A-5 Supplies Various supplies necessary in relation to the individual fund. 30-A-6 Capital Outlay Payments for repair, construction, or purchase of equipment, machinery, buildings, roads, etc., in relation to the individual fund. 30-A-7 Transfers – Out Transfer from Public Works Commission Project Fund to other funds, identifying each fund transferred to. 30-A-8 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 30-A-9 Other Expenses Any other items of expense not included in 30-A-1 through 30-A-8, and 30-A-80. 30-A-8- Unemployment Payments to the State for unemployment Compensation compensation.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-80
32 – LAW ENFORCEMENT TRUST FUND 32-A-1 Salaries and Wages Compensation paid to township employees for services rendered for the individual fund 32-A-2 Employer’s Retirement Township’s share payable to the Public Contribution Employees Retirement System. 32-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 32-A-4 Unemployment Payments to the State for unemployment Compensation compensation. 32-A-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 32-A-6 Supplies Various supplies necessary in relation to the individual fund. 32-A-7 Contracts Payments for services pursuant to a contract with a private contractor including labor and materials. 32-A-8 Equipment and Machinery Purchase or lease of new equipment and machinery, in relation to the individual fund 32-A-9 Buildings New building construction, additions to present facilities, and acquisitions of buildings within the purpose of the fund. 32-A-10 Other Expenses Any other items of expense not included in 32-A-1 through 32-A-9, 32-A-11, and 32-A-12. 32-A-11 Transfers – Out Transfers from Law Enforcement Trust Fund to other funds, identifying each fund transferred to. 32-A-12 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 33 – ENFORCEMENT AND EDUCATION FUND 33-A-1 Salaries and Wages Compensation paid to Township employees for services rendered for the individual fund 33-A-2 Employers’ Retirement Township’s share payable to the Public Contribution Employees Retirement System.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-81
33-A-3 Workers’ Compensation Charges deducted by the County Auditor on tax settlements. 33-A-4 Unemployment Payments to the State for unemployment Compensation compensation. 33-A-5 Tools and Equipment Purchase or lease of tools, equipment, and machinery. 33-A-6 Supplies and Materials Various supplies necessary in relation to the individual fund. 33-A-7 Contracts Payments for services pursuant to a contract with a private contractor including labor and material. 33-A-8 Equipment and Machinery Purchase or lease of new equipment and machinery, in relation to the individual fund 33-A-9 Buildings New building construction, additions to present facilities and acquisitions of buildings within the purpose of the fund. 33-A-10 Other Expenses Any other items of expense not included in 33-A-1 through 33-A-9, 33-A-11, and 33-A-12/ 33-A-11 Transfers – Out Transfer from Enforcement and Education Fund to other funds, identifying each fund transferred to. 33-A-12 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 34 – UNDERGROUND STORAGE TANK FUND 34-A-1 Site Development Expenses to improve underground storage site. 34-A-2 Liability To compensate third parties for bodily injury and property damage caused by accidental petroleum releases. 34-A-3 Other Expenses Other items of expense not included in 34-A-1 , and 34-A-2. 35 – PERMANENT FUNDS 35-A-1 Payout Amounts disbursed in accordance with the individual trust agreement.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-82
35-A-2 Other Expenses All other items of expense not included in 35-A-1, 35-A-3, and 35-A-4. 35-A-3 Transfers – Out Transfers from Permanent Funds to other funds, identifying each fund transferred to. 35-A-4 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with 36 – PRIVATE PURPOSE TRUST FUNDS 36-A-1 Payout related to the Amounts disbursed in accordance with the Trust individual trust agreement. 36-A-2 Other Expenses All other items of expense not included in 36-A-1, 36-A-3, and 36-A-4. 36-A-3 Transfers – Out Transfers from Private Purpose Trust Fund to other funds, identifying each fund transferred to. 36-A-4 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 37 – ENTERPRISE FUNDS
37-A-1 Personal Services Salaries and wages paid to employees. 37-A-2 Fringe Benefits Employer retirement and insurance contributions. 37-A-3 Contractual Services Payments made for services provided by outside parties. 37-A-4 Materials and Supplies Disbursements made for consumable materials and supplies. 37-A-5 Other Expenses All other items of expense not included in 37-A-1 through 37-A-4, and 37-A-6 through 37-A-9. 37-A-6 Principal Retirement Payments made for the retirement of debt service principal. 37-A-7 Interest and Fiscal Payments made for interest and fiscal Charges charges on debt service 37-A-8 Transfers - Out Transfers from Enterprise Funds to other funds, identifying each fund transferred to.
SAMPLE ALPHANUMERIC CODES Alphanumeric Appropriation Accounts
IV-83
37-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid. 38 – INTERNAL SERVICE FUNDS
38-A-1 Personal Services Salaries and wages paid to employees. 38-A-2 Fringe Benefits Employer retirement and insurance contributions. 38-A-3 Contractual Services Payments made for services provided by outside parties. 38-A-4 Materials and Supplies Disbursements made for consumable materials and supplies. 38-A-5 Other Expenses All other items of expense not included in 38-A-1 through 38-A-4, and 38-A-6 through 38-A-9. 38-A-6 Principal Retirement Payments made for the retirement of debt service principal. 38-A-7 Interest and Fiscal Payments made for interest and fiscal Charges charges on debt service 38-A-8 Transfers - Out Transfers from Internal Service Funds to other funds, identifying each fund transferred to. 38-A-9 Advances – Out Disbursements temporarily allocated to another fund for cash flow purposes with the intent that the money will be repaid.